109.  The first thing that they do, on entering their provinces, is to lay hands immediately on all the property of the communities, and to use it for their own advantage.  When their offices expire, they seldom return the property to the community.

110.  If they collect any fines belonging to the royal treasury, or to expenses of justice, they conceal them, keeping no book or account sufficient to enable such fines to be demanded from them.  The same is true of the tenths of gold.

111.  It is not advantageous for these alcaldes-mayor and corregidors, or their assistants or friends, to receive the royal collections, for they perpetrate numberless frauds and cheats, both against the royal treasury and against the Indians; and there is no remedy for this, as they themselves administer justice.  They hold the collections in their possession for a long time, trading with them, and the royal treasury is the loser.

112.  They leave their provinces when and how they please, without permission of those in authority; and when others are appointed to their offices, they immediately depart, in order not to have their residencia taken.  Thus they are not to be found in office, and escape being made to give satisfaction for the injuries that they have committed, and being prosecuted by justice.

113.  They are not accustomed to obey the commands and orders sent them by their superiors unless these suit them; for this they must be severely rebuked.

114.  Hitherto their residencias have been decided and taken with all mildness and little investigation, so that they have lost all fear, and dare to lead lives of carelessness and hypocrisy.  Therefore it would be advantageous to take their residencias more strictly, so that they should live hereafter with care.

115.  They do not watch carefully so that the religious shall not usurp their jurisdiction or meddle in matters that do not pertain to them; they do this in order not to have disputes and quarrels with the religious, lest they themselves should not be allowed to live and buy and sell as they please.  This is a detriment to the public service.

116.  Those in authority ought to refrain from asking or requiring the alcaldes-mayor, corregidors, etc., to supply them with provisions, or other things from their provinces, even when they pay for them; for, in the name of those in authority, they do the same for themselves, much more and with greater freedom, and to the greater loss of the country.  Then they lay the blame on the one who ordered it, thus excusing themselves.

117.  Many are haughty and disrespectful to the religious and ministers of instruction, always inclined to contend and disagree with them.  This is also disgraceful and of little profit for any.  Severe measures must be adopted in this regard.

Encomenderos

118.  They pay no attention to the schedule in the collection of their tributes, and usually practice frauds to violate it.